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NY E83795




July 2, 1999

CLA-2-34:RR:NC:SP:236 E83795

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a “Heart Shaped Candle” from China, Taiwan, or Hong Kong.

Dear Mr. Epstein:

In your letter dated June 24, 1999, on behalf of Avon Products, Inc. of New York, New York, you request a tariff classification ruling.

The sample that you submit, Item #NCS-078 “Heart Shaped Candle,” consists of a scented purple colored candle molded in the shape of a heart. The candle measures approximately 2-3/4" across its widest point and 7/8" thick. The candle is shrink wrapped.

The applicable subheading for the sample will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like. The rate of duty will be Free.

The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In addition, the DOC has determined that candles molded in the form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the sample is not within the scope of the antidumping duty order on petroleum wax candles from China. Candles manufactured in Taiwan or Hong Kong are not the subject of an antidumping duty order at this time.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,

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